{
  "metadata": {
    "process": {
      "official_title": "Certificate of no outstanding tax debts",
      "alternative_titles": [
        "No outstanding tax debts"
      ],
      "description": "The procedure concerns the issuance of a certificate of no outstanding debts to the Greek State.",
      "org_owner_is_private": false,
      "org_owner": {
        "id": "73401",
        "title": "INDEPENDENT AUTHORITY FOR PUBLIC REVENUE"
      },
      "provision_org_group": [
        {
          "id": "9916",
          "title": "KEP (ΚΕΠ)"
        }
      ],
      "evidence_identification_type": [
        "Identification document",
        "Identification with TAXISnet codes"
      ],
      "type": "Outgoing",
      "trigger": [
        "Applied for"
      ],
      "trigger_type": [
        "Application (digital)",
        "Application (handwritten)"
      ],
      "usage": [
        "Supporting document"
      ],
      "output_type": [
        "Administrative Act"
      ],
      "source": [
        "EU-GO (support)",
        "gov.gr"
      ],
      "provided_to": [
        "Businesses",
        "Citizens"
      ],
      "tax_type": [
        "Clearance Certificates"
      ],
      "life_events": [
        "Tax clearance (Business taxation)",
        "Tax clearance"
      ],
      "sdg_notes": "The 10-day deadline for the issuance of certificates, as laid down in Article 4 of Law 2690/99, shall be complied with",
      "total_duration_steps_min": "PT3M",
      "total_duration_steps_max": "PT11M",
      "total_duration_steps_digital_min": "PT1M",
      "total_duration_steps_digital_max": "PT2M",
      "evidence_alternative_total_number": "0",
      "application_type": "Application",
      "application_submission_type": [
        "Submitted by the applicant (digital)",
        "Submitted by the applicant (in person or by post)"
      ],
      "application_description": "Application for issuance of a certificate of no outstanding tax debts",
      "application_related_url": "https://www.gov.gr/en/ipiresies/periousia-kai-phorologia/phorologia-politon/apodeiktiko-phorologikes-enemerotetas",
      "application_note": "- if citizens choose to be served at a Citizen Service Centre (KEP): the application is filled out by the KEP employee and not by the citizen in question.\n­- in the case of digital applications: the citizen logs onto the ‘gov.gr’ National Digital Portal to submit the application.",
      "interval": "Requested",
      "deadline_duration": "P10D"
    },
    "process_conditions": [
      {
        "conditions_num_id": 1,
        "conditions_alternative": false,
        "conditions_type": "Possession of passwords to enter software",
        "conditions_name": "In order to be issued a certificate of no outstanding debts to the Greek State via the gov.gr portal, the applicant must hold Taxisnet codes.",
        "conditions_url": "https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta/stoikheia-polite-kai-tautopoietika-eggrapha/elektronike-eggraphe-diakheirise-kodikon-taxisnet"
      },
      {
        "conditions_num_id": 2,
        "conditions_alternative": false,
        "conditions_type": "Tax",
        "conditions_name": "More specifically, in accordance with Article 3 of Decision ΠΟΛ 1274/2013, in order to be issued a certificate of no outstanding debts, the applicant must have lawfully settled (through deferral of collection or staggered payment settlement) any of their total basic outstanding debts attested by the Tax Administration (both personal debts and debts for whose payment they are liable under the applicable provisions) that exceed EUR 30.",
        "conditions_url": "https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta"
      },
      {
        "conditions_num_id": 3,
        "conditions_alternative": false,
        "conditions_type": "Tax",
        "conditions_name": "The applicant must have submitted the necessary declarations.",
        "conditions_url": "https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta"
      },
      {
        "conditions_num_id": 4,
        "conditions_alternative": false,
        "conditions_type": "Tax",
        "conditions_name": "The applicant must not be subject to an obligation to procure issuance of proof from a customs office or other authority or in accordance with Article 14 of Law 2523/1997 and Article 46 of Law 4174/2013.",
        "conditions_url": "https://www.gov.gr/en/ipiresies/polites-kai-kathemerinoteta"
      }
    ],
    "process_rules": [
      {
        "rule_type": "Law",
        "rule_decision_number": "4174",
        "rule_decision_year": "2013",
        "rule_article": "12",
        "rule_description": "Article 12 of Law 4174/2013 (Government Gazette, Series I, No 170) ‘Proof of certificates of no outstanding debts’, as amended by Article 51 of Law 4583/2018 (Government Gazette, Series I, No 212).",
        "rule_gazette_doc_number": 170,
        "rule_gazette_doc_issue": "Α",
        "rule_url": "https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130100170"
      },
      {
        "rule_type": "Decision",
        "rule_decision_number": "1274",
        "rule_decision_year": "2013",
        "rule_description": "Decision ΠΟΛ 1274/2013 of the Secretary-General for Public Revenue, as amended by Decisions ΠΟΛ 1065/2014 (Government Gazette, Series II, No 642), ΠΟΛ 1265/2015 (Government Gazette, Series II, No 2862), ΠΟΛ 1038/2016 (Government Gazette, Series II, No 874), ΠΟΛ 1222/2017 (Government Gazette, Series II, No 1/2018), Α.1277/2019 (Government Gazette, Series II, No 2985), Α.1464/2019 (Government Gazette, Series II, No 4820), Α.1265/2020 (Government Gazette, Series II, No 5346), Α.1033/2021 (Government Gazette, Series II, No 703), as well as Article 1(40) to (44) and Article 2(8) of Decision Δ.ΟΡΓ.Α 1115805 ΕΞ 2017 (Government Gazette, Series II, No 2743) of the Governor of the Independent Authority for Public Revenue (AADE) ‘Transfer of competences and authorisation to sign ‘By order of the Governor’ to Tax Administration bodies’, as currently in force.",
        "rule_gazette_doc_number": 3398,
        "rule_gazette_doc_issue": "Β",
        "rule_url": "https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130203398"
      },
      {
        "rule_type": "Decision",
        "rule_decision_number": "1275",
        "rule_decision_year": "2013",
        "rule_description": "Decision ΠΟΛ 1275/2013 of the Secretary-General for Public Revenue, as amended by Decisions ΠΟΛ 1065/2014 (Government Gazette, Series II, No 642), ΠΟΛ 1222/2017 (Government Gazette, Series II, No 1/2018) and Α.1265/2020 (Government Gazette, Series II, No 5346).",
        "rule_gazette_doc_number": 3398,
        "rule_gazette_doc_issue": "Β",
        "rule_url": "https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130203398"
      },
      {
        "rule_type": "Circular",
        "rule_decision_number": "1124",
        "rule_decision_year": "2014",
        "rule_description": "Circular ΠΟΛ 1124/2014 of the Secretary-General for Public Revenue",
        "rule_ada": "ΒΙΦ1Η-Φ9Σ",
        "rule_url": "https://diavgeia.gov.gr/doc/%CE%92%CE%99%CE%A61%CE%97-%CE%A69%CE%A3"
      },
      {
        "rule_type": "Circular",
        "rule_decision_number": "1141",
        "rule_decision_year": "2016",
        "rule_description": "Circular ΠΟΛ 1141/2016 of the Deputy Head of the Directorate-General for Tax Administration.",
        "rule_ada": "6143Η-ΣΛΛ",
        "rule_url": "https://diavgeia.gov.gr/doc/6143%CE%97-%CE%A3%CE%9B%CE%9B"
      },
      {
        "rule_type": "Decision of an Independent Authority",
        "rule_decision_number": "1002",
        "rule_decision_year": "2018",
        "rule_description": "Decision Α.1002/2018 of the Governor of the Independent Authority for Public Revenue.",
        "rule_gazette_doc_number": 20,
        "rule_gazette_doc_issue": "Β",
        "rule_url": "https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20180200020"
      },
      {
        "rule_type": "Circular",
        "rule_decision_number": "2205",
        "rule_decision_year": "2021",
        "rule_description": "Circular Ε.2205/2021 of the Governor of the Independent Authority for Public Revenue.",
        "rule_ada": "ΨΦ1Ω46ΜΠ3Ζ-2Γ6",
        "rule_url": "https://diavgeia.gov.gr/doc/%CE%A8%CE%A61%CE%A946%CE%9C%CE%A03%CE%96-2%CE%936"
      },
      {
        "rule_type": "Circular",
        "rule_decision_number": "1118",
        "rule_decision_year": "2016",
        "rule_description": "Circular ΠΟΛ 1118/2016 of the Secretary-General for Public Revenue",
        "rule_ada": "ΨΕ6ΣΗ-007",
        "rule_url": "https://diavgeia.gov.gr/doc/%CE%A8%CE%956%CE%A3%CE%97-007"
      },
      {
        "rule_type": "Decision",
        "rule_decision_number": "1278",
        "rule_decision_year": "2013",
        "rule_description": "Decision ΠΟΛ 1278/2013 of the Secretary-General for Public Revenue",
        "rule_gazette_doc_number": 3398,
        "rule_gazette_doc_issue": "Β",
        "rule_url": "https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20130203398"
      },
      {
        "rule_type": "Ministerial Decision",
        "rule_decision_number": "1123",
        "rule_decision_year": "2012",
        "rule_description": "Decision 1123/2012 of the Alternate Minister of Finance",
        "rule_gazette_doc_number": 1665,
        "rule_gazette_doc_issue": "Β",
        "rule_url": "https://www.et.gr/api/DownloadFeksApi/?fek_pdf=20120201665"
      }
    ],
    "process_steps": [
      {
        "step_num_id": 1,
        "step_exit": false,
        "step_child": false,
        "step_title": "Physical identification of citizens at KEPs",
        "step_official": "Competent Employee",
        "step_implementation": "Inspection",
        "step_duration_min": "PT1M",
        "step_duration_max": "PT7M",
        "step_description": "The KEP employee carries out an identification check of the citizen concerned, who must produce an identity document."
      },
      {
        "step_num_id": 2,
        "step_exit": false,
        "step_child": false,
        "step_title": "Submission of an application to the information system",
        "step_official": "Competent Employee",
        "step_implementation": "Software action",
        "step_duration_min": "PT1M",
        "step_duration_max": "PT2M",
        "step_description": "The KEP employee, in cooperation with the citizen in question, fills out the required fields."
      },
      {
        "step_num_id": 3,
        "step_exit": true,
        "step_child": false,
        "step_title": "Printout of certificate of no outstanding tax debts",
        "step_official": "Competent Employee",
        "step_implementation": "Software action",
        "step_duration_min": "PT1M",
        "step_duration_max": "PT2M",
        "step_description": "The KEP employee prints out and hands over the certificate of no outstanding tax debts to the citizen in question."
      }
    ],
    "process_steps_digital": [
      {
        "step_digital_num_id": 1,
        "step_digital_exit": false,
        "step_digital_child": false,
        "step_digital_title": "User authentication using Taxisnet codes",
        "step_digital_official": "Third entity software",
        "step_digital_implementation": "Data input in software",
        "step_digital_url": "https://aade.gr/polites/forologiki-enimerotita/ekdosi-apodeiktikoy-enimerotitas",
        "step_digital_duration_min": "PT10S",
        "step_digital_duration_max": "PT20S",
        "step_digital_description": "The user enters the personal passwords for Taxisnet."
      },
      {
        "step_digital_num_id": 2,
        "step_digital_exit": false,
        "step_digital_child": true,
        "step_digital_previous_child_selector": "1",
        "step_digital_previous_child": 1,
        "step_digital_title": "Successful user authentication",
        "step_digital_official": "gov.gr",
        "step_digital_implementation": "Software interaction (interoperability)",
        "step_digital_duration_min": "PT10S",
        "step_digital_duration_max": "PT20S",
        "step_digital_description": "The pair of Taxisnet codes are successfully entered."
      },
      {
        "step_digital_num_id": 3,
        "step_digital_exit": true,
        "step_digital_child": true,
        "step_digital_previous_child_selector": "1",
        "step_digital_previous_child": 1,
        "step_digital_title": "User authentication failure",
        "step_digital_official": "gov.gr",
        "step_digital_implementation": "Software interaction (interoperability)",
        "step_digital_duration_min": "PT10S",
        "step_digital_duration_max": "PT20S",
        "step_digital_description": "Incorrect entry of the pair of codes."
      },
      {
        "step_digital_num_id": 4,
        "step_digital_exit": false,
        "step_digital_child": false,
        "step_digital_title": "User consent for access to personal data in the register of natural persons",
        "step_digital_official": "gov.gr",
        "step_digital_implementation": "Data input in software",
        "step_digital_duration_min": "PT5S",
        "step_digital_duration_max": "PT7S",
        "step_digital_description": "The user consents to the application using the following personal data: Tax Identification Number, Name, Surname, Father’s Name, Mother’s Name, Year of Birth.",
        "step_digital_note": "For the purpose of electronic identification of the user, the ‘Single Digital Portal Application’ requests consent to gain access to the basic data in the Register of natural persons of the MINISTRY OF FINANCE managed by the Independent Authority for Public Revenue."
      },
      {
        "step_digital_num_id": 5,
        "step_digital_exit": false,
        "step_digital_child": false,
        "step_digital_title": "Launch of application",
        "step_digital_official": "Institutional software",
        "step_digital_implementation": "Data input in software",
        "step_digital_duration_min": "PT1S",
        "step_digital_duration_max": "PT2S",
        "step_digital_description": "The citizen concerned clicks on ‘Continue’ to display the form with their particulars."
      },
      {
        "step_digital_num_id": 6,
        "step_digital_exit": false,
        "step_digital_child": false,
        "step_digital_title": "Completion of fields",
        "step_digital_official": "Institutional software",
        "step_digital_implementation": "Data input in software",
        "step_digital_duration_min": "PT30S",
        "step_digital_duration_max": "PT1M",
        "step_digital_description": "The citizen must fill out the two mandatory fields, which are:\n­ ‘Reason for issue’, consisting of four specific options, with one to be selected. When the option titled ‘collection of money from public sector bodies (other than central government)’ is selected, an additional, free text field entitled ‘Payment Title Details’ is also activated;\n­ ‘Recipient body’, a free text field."
      },
      {
        "step_digital_num_id": 7,
        "step_digital_exit": true,
        "step_digital_child": false,
        "step_digital_title": "Submission of application and printout of certificate of no outstanding tax debts",
        "step_digital_implementation": "Software action",
        "step_digital_duration_min": "PT2S",
        "step_digital_duration_max": "PT3S",
        "step_digital_description": "The citizen is given the option:\n­- to print and download the certificate of no outstanding tax debts generated;\n­- to go back and repeat the procedure using a different data combination (other use)."
      }
    ],
    "process_provision_digital_locations": [
      {
        "provision_digital_location_title": "Evidence of tax information",
        "provision_digital_location_url": "https://www.gov.gr/en/ipiresies/periousia-kai-phorologia/phorologia-politon/apodeiktiko-phorologikes-enemerotetas",
        "provision_digital_location_description": "Access via gov.gr"
      }
    ],
    "process_useful_links": [
      {
        "useful_link_title": "Contact",
        "useful_link_url": "https://www.aade.gr/menoy/aade/epikoinonia"
      },
      {
        "useful_link_title": "Frequently Asked Questions",
        "useful_link_url": "https://aade.gr/sites/default/files/2019-09/FAQS_ekdosi_apodeiktikou_enimerotitas.pdf"
      },
      {
        "useful_link_title": "Validity of certificate of no outstanding tax debts",
        "useful_link_url": "https://www.gov.gr/en/ipiresies/epikheirematike-drasterioteta/elegkhos-egkurotetas-phorologikon-kai-asphalistikon-stoikheion/egkuroteta-apodeiktikou-phorologikes-enemerotetas"
      },
      {
        "useful_link_title": "Electronic taxation request submitted to a Tax Office (DOY).",
        "useful_link_url": "https://www.gov.gr/en/ipiresies/epikheirematike-drasterioteta/phorologia-epikheireseon/elektroniko-aitema-phorologias-se-demosia-oikonomike-uperesia-dou"
      }
    ]
  },
  "ns": "ΔΔ",
  "title": {
    "en": "Certificate of no outstanding tax debts",
    "el": "Αποδεικτικό φορολογικής ενημερότητας"
  },
  "id": "439993",
  "uuid": "39e2d21a-0ee2-415f-8600-76b499ccf8d7",
  "url": "https://id.mitos.gov.gr/439993/en",
  "last_updated": "2023-02-09T10:18:45+02:00"
}